Research On Risk Of VAT Collection And Management For Real Estate Development Enterprises In China

The real estate industry is the important industry of the national economy,and it is the basic guarantee for citizen housing.Taxation of the real estate industry has gradually become an important source of China's tax revenue and a bright spot for income increase.However,due to the long development cycle,large amount of business links and relatively complicated cost accounting,tax management of real estate enterprises are more complicated than that of other industries.In May 2016,the real estate industry was included in the “Reform of replacing the business tax with VAT ”,the tax levied switching from a relatively simple business tax to a more complicated VAT,thus requesting for higher skill levels of the tax authorities.How to strengthen VAT collection and management of real estate enterprises,preventing new types of tax risks,and improving the tax compliance of real estate enterprises become one of the new hot issues that need to be explored in the current VAT collection management arena.combing the real estate development enterprise value-added tax policy,Based on the theory of risk management and tax compliance,with the study of VAT case of the real estate enterprise,combined with the real estate development enterprise value-added tax case,this paper,summed up risk points in the daily VAT management of real estate enterprises,and analyzes the reasons to those risks.As solutions to deal with those risks,this paper introduces methods such as perfecting relevant systems,blockchain technology,risk identification system,and credit rating management.It is wished that this paper can help strengthen the tax management of real estate industry and provide reference for further optimization and alteration to China's VAT system.